This is one of the modules of the comprehensive TAA in practice course which focuses exclusively on SARS’ information gathering powers and penalties. In particular, this course covers amongst others:
- What are SARS’ obligations before raising an assessment and the consequences for SARS if they don’t comply;
- What are the type of penalties SARS can impose, when and how they can impose it and what the procedures are for remittance of those penalties.
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